Dieser Policy Brief ordnet zunächst die aktuelle Diskussion um die Einführung eines Karenztages sowie eine Kürzung der Lohnfortzahlung (= Absenkung der Lohnersatzrate) aus ökonomischer Sicht ein. In beiden…
We provide experimental evidence on how employers adjust expectations to automation risk in high-skill, white-collar work. Using a randomized information intervention among tax advisors in Germany, we show that…
For the better part of the last decade, the global minimum tax, or Pillar Two, has dominated international tax policy discussions. Developing out of the Base Erosion and Profit Shifting (BEPS) Project at the…
We study how low and medium-skilled refugee immigration affects natives’ labor market outcomes. Using individual-level panel data on the German workforce for 2011–2019 and exogenous regional variation from…
